Is Form R27 statutory ?

A client's wife died three months ago and , in line with the current procedure, he was issued a Form R27.No IHT is due / the Will is simplicity itself/ the aggregate of the wife 's two pensions did not exceed her (normal ) Personal Allowance so no PAYE was suffered in 2012/13 / nil savings income.

Is the Form R27 statutory in the sense that , whilst no tax is repayable or owing , it must be completed and submitted to HMRC ?